Code of Civil Procedure Article 478

In case of any of the following, the court of third instance shall enter judgment on the action on its own after reversing the original judgment:1. Where the original judgment is reversed by reason of a failure to apply the applicable laws or an erroneous application of such laws to the facts already found or the facts which may be taken into consideration by operation of law, and the action may be decided based on such facts;2. Where the original judgment has mistakenly rendered a decision on the merits on an action or appeal which is not filed in conformity with the law;3. Where the court of third instance may find the facts regarding the matters which the court should investigate on its own initiative and, based on such facts, a decision may be made;4. Where the original judgment fails to be based on the party's abandon-ment or admission of claims;5. Where it is unnecessary to remand or transfer the case for further arguments. Except in the situations provided in the preceding paragraph, where necessary, the court of third instance may remand the case to the original court or transfer it to another court of the same level of instance.Where the case is remanded or transferred by a judgment as provided in the preceding paragraph, detailed instructions shall be given with respect to the matters to be investigated.The court to which the case is remanded or transferred shall enter a judgment based on the legal conclusions made by the court of third instance as the reason for reversing the original judgment.
中文原文 民事訴訟法第478條
第三審法院廢棄原判決,而有下列各款情形之一者,應自為判決:
一、因基於確定之事實或依法得斟酌之事實,不適用法規或適用不當廢棄原判決,而事件已可依該事實為裁判者。
二、原判決就訴或上訴不合法之事件誤為實體裁判者。
三、法院應依職權調查之事項,第三審得自行確定事實而為判斷者。
四、原判決未本於當事人之捨棄或認諾為裁判者。
五、其他無發回或發交使重為辯論之必要者。
除有前項情形外,第三審法院於必要時,得將該事件發回原法院或發交其他同級法院。
前項發回或發交判決,就應調查之事項,應詳予指示。
受發回或發交之法院,應以第三審法院所為廢棄理由之法律上判斷為其判決基礎。

English translation for reference only; the Chinese text prevails. Not legal advice.